Guidance

VAT Mini One Stop Shop (MOSS) — service availability and issues

Updated 9 September 2024

Service availability

Full service available.

Sign in to VAT Mini One Stop Shop (MOSS) online.

Planned downtime

None.

Service issues

None.

Service withdrawal

You cannot use VAT MOSS in the UK for sales made from 1 January 2021 onwards.

Registration

MOSS Registration will not be available after 10 January 2021.

If you are registering for sales made in December 2020 you may register up to 11.59pm on 10 January 2021.

You cannot register for supplies made after 31 December 2020.

Amendments to returns

Return amendments cannot be made on the system after 31 December 2021.

Changes to registration information cannot be made after 31 December 2024.

Submitting returns

Your return for Q4/2020 should be submitted by 20 January 2021.

You will not be able to submit a return after 31 January 2021.

Other services

Check availability and issues for other services.